https://www.taxtmi.com/caselaws?id=110716 A direction requiring reversal of Cenvat credit was treated as quasi-judicial because it directly affected the assessee's substantive entitlement and carried civil consequences. As such, it required compliance with natural justice, including prior notice and an opportunity of hearing. In the absence of a show cause notice under Section 11A before directing reversal, the demand was unsustainable. The Superintendent's letter was therefore appealable, and the Commissioner (Appeals) was incorrect in holding the assessee's appeal not maintainable. en-us Thu, 28 Nov 2002 00:00:00 +0530 Wed, 18 Apr 2012 13:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110716 A direction requiring reversal of Cenvat credit was treated as quasi-judicial because it directly affected the assessee's substantive entitlement and carried civil consequences. As such, it required compliance with natural justice, including prior notice and an opportunity of hearing. In the absence of a show cause notice under Section 11A before directing reversal, the demand was unsustainable. The Superintendent's letter was therefore appealable, and the Commissioner (Appeals) was incorrect in holding the assessee's appeal not maintainable. Case-Laws Central Excise Thu, 28 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110716